Singapore legislation

Section 62A

of Goods and Services Tax Act 1993

Section 62A

Penalty for misrepresenting status of person

Amended by33/201933/2019

(1)

A person who receives a Seventh Schedule supply (X) commits an offence if —

(a)

X belongs in Singapore under section 15 and is not a registered person; and

(b)

X provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to —

(i)

whether X belongs in Singapore under section 15; or

(ii)

whether X is a registered person.

Amended by33/2019

(2)

A person who is guilty of an offence under subsection (1) shall on conviction —

(a)

be punished with a fine of an amount equal to the amount of tax undercharged on the supply in consequence of the false information, or which would have been undercharged if the person making the supply had accepted the information as true; and

(b)

also be liable to a further fine of an amount not exceeding $10,000.

Amended by33/2019

Read in full context — Goods and Services Tax Act 1993 →